Trusts Law

Moffat, Graham; Bean, Gerry; Probert, Rebecca

doi:10.1017/cbo9780511840517

Cited by 52 publications

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“…Distributions may also create liability to both capital gains tax and inheritance tax. UK law even creates liability to inheritance tax at points in time between settlement and distribution: many trusts owe a “periodic charge” to inheritance tax every ten years (for the UK taxation of trusts, see Moffat, Bean, and Probert 2009, 374–419).…”

Section: A New Deal With the Professionals: Israel's Trusts Taxation mentioning

confidence: 99%

Professionals' Contribution to the Legislative Process: Between Self, Client, and the Public

Hofri-Winogradow¹

2014

Law soc. inq.

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How may professionals be made to contribute to legislative processes so that their expertise redounds to the public interest, despite the legislative product being likely to have a negative impact on their clients' wealth? Drawing on a case study of the legislative process that gave birth to Israel's recent (2002–2008) trusts taxation regime, based on five years of participant observation among the trust professional community, I find that to obtain the benefit of private‐sector professionals' expertise under such circumstances, government should have legislation drafted in a dispassionate, exclusive environment of experts rather than in the political arena; it should build professionals' trust in government by adopting an explicitly collegial approach; it should focus reform efforts on elements of the existing law so clearly inequitable as to make a refusal to contribute difficult to justify; and take care that the new regime creates a compliance practice lucrative enough to compensate for any loss to professionals consequent on its enactment. Once professionals' interests are suitably safeguarded, their loyalty to clients appears surprisingly brittle and government can successfully combine with them in the public interest.

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Section: A New Deal With the Professionals: Israel's Trusts Taxation mentioning

confidence: 99%

Professionals' Contribution to the Legislative Process: Between Self, Client, and the Public

Hofri-Winogradow¹

2014

Law soc. inq.

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Socio-legal Approaches to Property Law Research

Blandy¹

2016

Researching Property Law

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This contribution to the special issue addresses the "what, how, what to be wary of, and why" questions about socio-legal approaches to researching property law. As will become clear, it is not possible to talk about "the" socio-legal approach; this article starts with these definitional difficulties and then discusses the range of research which can be labelled as socio-legal. Following an overview of the challenges faced by the socio-legal researcher, the article concludes by assessing the unique perspective provided by this research approach. Definitional difficulties and developmentIt seems widely accepted that there is no agreed definition of the socio-legal research approach. 1 Indeed, the meanings of both the 'socio' and the 'legal' components of this hyphenated composite are the subject of continuing debates.2 These definitional difficulties may be partly due to the different starting points and divergent histories of socio-legal research in the US, the UK, Europe, and elsewhere.In North America, Roscoe Pound set socio-legal researchers in the early twentieth century the task of investigating the measurable and observable effects of law, using social science empirical methods. 3These so-called "gap studies" typically focus on the aims of legislation or the impact of a court decision, to evaluate whether the aims have been achieved and "to discover whether patterns can be identified after collecting and organizing facts based on observation". 4 In Europe, the socio-legal research is usually considered to originate with the work of Eugen Ehrlich who advocated researching real-life experiences, and the legal and social norms which are developed by people in association with each other. 5 However, we should perhaps not make too much of this apparent divergence as socio-legal scholars at the time in the US and in Europe, as well as Pound and Ehrlich themselves, were well aware

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Making Commercial Law through Practice 1830–1970

Cranston¹

2021

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Making Commercial Law Through Practice 1830–1970 adds a new dimension to the history of Britain's commerce, trade manufacturing and financial services, by showing how they have operated in law over the last one hundred and forty years. In the main law and lawyers were not the driving force; regulation was largely absent; and judges tended to accommodate commercial needs, so that market actors were able to shape the law through their practices. Using legal and historical scholarship, the author draws on archival sources previously unexploited for the study of commercial practice and the law's role in it. This book will stimulate parallel research in other subject areas of law. Modern commercial lawyers will learn a great deal about the current law from the story of its evolution, and economic and business historians will see how the world of commerce and trade operated in a legal context.

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Trusts Law

Cited by 52 publications

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Professionals' Contribution to the Legislative Process: Between Self, Client, and the Public

Professionals' Contribution to the Legislative Process: Between Self, Client, and the Public

Socio-legal Approaches to Property Law Research

Making Commercial Law through Practice 1830–1970

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